2024-03-15T22:12:34-04:00 2023-08-31 271327634 HAWAII ACCOUNTING LLC 700 BISHOP ST STE 600 HONOLULU HI 968134113 990 2022-09-01 990155064 THE EARLY SCHOOL EARL 8089555881 2510 BINGHAM STREET HONOLULU HI 96826 BUFFY CUSHMAN-PATZ BOARD PRESIDENT 8089555881 2024-01-19 true BUFFY CUSHMAN-PATZ 888008888 true SHERI MIYASHIRO CPA P01619754 8085299990 2024-03-15 2022 2023-04-26 12:10:37Z BUFFY CUSHMAN-PATZ 2510 BINGHAM STREET HONOLULU HI 96826 1434508 false X WWW.THEEARLYSCHOOL.ORG X 1974 HI THE EARLY SCHOOL (THE "SCHOOL") IS DEVOTED TO NURTURING THE INNATE DESIRE OF ALL CHILDREN TO LEARN AND GROW THROUGH PLAY-BASED AND DEVELOPMENTALLY APPROPRIATE ACTIVITIES AND GUIDANCE. THE SCHOOL SEEKS TO INSPIRE AND LEAD OTHER EARLY CHILDHOOD PROFESSIONALS IN DEVELOPING THE HIGHEST QUALITY EARLY CHILDHOOD EDUCATION PROGRAMS. 9 7 35 15 0 273527 144409 1143538 1238816 22454 34443 3170 9232 1442689 1426900 22345 9342 0 948313 985772 0 0 276539 314249 1247197 1309363 195492 117537 1133408 1279989 17037 77249 1116371 1202740 X THE EARLY SCHOOL (THE "SCHOOL") IS DEVOTED TO NURTURING THE INNATE DESIRE OF ALL CHILDREN TO LEARN AND GROW THROUGH PLAY-BASED AND DEVELOPMENTALLY APPROPRIATE ACTIVITIES AND GUIDANCE. THE SCHOOL SEEKS TO INSPIRE AND LEAD OTHER EARLY CHILDHOOD PROFESSIONALS IN DEVELOPING THE HIGHEST QUALITY EARLY CHILDHOOD EDUCATION PROGRAMS. false false 719514 9342 805668 THE PRESCHOOL PROGRAM (FOR CHILDREN AGES 3-5 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE DEVELOPMENTAL NEEDS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF 45 STUDENTS AND MAINTAINING A TOTAL OF 10 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 18,290 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION. 386829 433148 THE YOUNG CHILDREN'S PROGRAM (FOR CHILDREN AGES 18 MONTHS TO 3 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE SPECIFIC DEVELOPMENTAL NEEDS OF INFANTS AND TODDLERS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF 20 STUDENTS AND MAINTAINING A TOTAL OF 8 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 21,230 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION. 1106343 true false false false false false false false false true true false false false false false false false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 6 0 35 true false false false false false false false false X 9 7 false false false false false false false true true false false true true true true true true true true false HI X X HAWAII ACCOUNTING LLC 8085299990 700 BISHOP STREET SUITE 600 HONOLULU HI 96813 KIRA WATANABE ASSISTANT DI 40.00 X X 40182 0 0 LEIGH FITZGERALD THRU 042023 PRESIDENT 1.50 X X 0 0 0 STACEY GRAY THRU 072023 DIRECTOR 1.50 X 0 0 0 PERRY NAAUAO THRU 082023 TREASURER 1.50 X X 0 0 0 BUFFY CUSHMAN-PATZ BOARD PRESID 1.50 X X 0 0 0 SUMOHA MIN VICE PRESIDE 1.50 X X 0 0 0 TRINA ORIMOTO SECRETARY 1.50 X X 0 0 0 MITCHELL REMBA DIRECTOR 1.50 X 0 0 0 IRIS SAITO DIRECTOR 1.50 X 0 0 0 VICKI SATO EXECUTIVE DI 40.00 X X 0 0 0 MELEANA WOLF DIRECTOR 1.50 X 0 0 0 RYAN WOODWARD TREASURER 1.50 X X 0 0 0 40182 false false false 141405 3004 144409 TUITION AND FEES 611600 1238816 1238816 1238816 15067 15067 19376 19376 19376 19376 16840 7608 9232 1426900 1238816 34443 9342 9342 79773 79773 731876 702909 28967 110476 95675 14801 63647 55120 8527 24504 24504 28668 7433 21235 4419 4419 15000 15000 199009 190695 8314 2604 2495 109 15181 14547 634 SCHOOL SUPPLIES 19878 19878 EMPLOYEE DEVELOPMENT 3830 3830 BOARD EXPENDITURES 699 699 BANK FEES 457 457 1309363 1106343 203020 0 518435 638291 218715 218777 2562 20656 2912 668 149264 121277 30591 27987 359088 362301 1105 11309 1133408 1279989 6032 43603 11005 33646 17037 77249 X 1116371 1202740 1116371 1202740 1133408 1279989 117537 -31168 X false false false X true false 359088 3212 362300 331153 27935 359088 240242 90911 331153 252517 -12275 240242 245827 6690 252517 1.00000 false false 149264 121277 27987 27987 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 NEWSPAPER AND MEDIA. SCHEDULE E, LINE 6 THE ORGANIZATION WAS AWARDED SECOND ROUND GRANT FUNDING THROUGH THE HAWAII DEPARTMENT OF HUMAN SERVICES' AMERICAN RESCUE PLAN ACT CHILD CARE STABILIZATION FUND IN THE AMOUNT OF 141,405. THE FUNDS WERE UTILIZED TO HELP SUPPORT PAYROLL, RENT, & UTILITY OPERATIONAL EXPENSES DURING THE ORGANIZATION'S 2022-2023 FISCAL YEAR. BIG CHILL 12581 12581 4077 12581 12581 4077 4077 8504 true FINANCIAL AID 1 9342 FMV SCHEDULE I, PAGE 1, PART I, LINE 2 FINANCIAL AID IS APPLIED TO SCHOOL TUITION AND IS NOT USED FOR OUTSIDE PURPOSES. FINANCIAL AID IS AWARDED IN ACCORDANCE WITH ESTABLISHED GUIDELINES. FORM 990 - ORGANIZATION'S MISSION THE EARLY SCHOOL (THE "SCHOOL") IS DEVOTED TO NURTURING THE INNATE DESIRE OF ALL CHILDREN TO LEARN AND GROW THROUGH PLAY-BASED AND DEVELOPMENTALLY APPROPRIATE ACTIVITIES AND GUIDANCE. THE SCHOOL SEEKS TO INSPIRE AND LEAD OTHER EARLY CHILDHOOD PROFESSIONALS IN DEVELOPING THE HIGHEST QUALITY EARLY CHILDHOOD EDUCATION PROGRAMS. FORM 990, PAGE 2, PART III, LINE 4A THE PRESCHOOL PROGRAM (FOR CHILDREN AGES 3-5 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE DEVELOPMENTAL NEEDS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF 45 STUDENTS AND MAINTAINING A TOTAL OF 10 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 18,290 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION. FORM 990, PAGE 2, PART III, LINE 4B THE YOUNG CHILDREN'S PROGRAM (FOR CHILDREN AGES 18 MONTHS TO 3 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE SPECIFIC DEVELOPMENTAL NEEDS OF INFANTS AND TODDLERS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF 20 STUDENTS AND MAINTAINING A TOTAL OF 8 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 21,230 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS GIVEN TO THE BOARD MEMBERS ELECTRONICALLY VIA EMAIL FOR THEIR REVIEW AND APPROVAL PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY PRIOR TO THEIR START WITH THE EARLY SCHOOL. ALL BOARD MEMBERS REVIEW THE POLICY ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A SALARIES PAID TO THE ORGANIZATIONS CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL WERE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS AN INDEPENDENT BODY. FORM 990, PAGE 6, PART VI, LINE 15B SALARIES PAID TO OTHER OFFICERS AND/OR KEY EMPLOYEES WERE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON RECEIPT OF WRITTEN REQUEST.